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Unformatted text preview: HOLDING: Trial case was affirmed, Judgment for the Appellee Avenues in Leather, Inc. The Court of International Trade correctly classified the Calcu-Folios under Heading 4820. REASONING: While the Calcu-Folios may be used to organize and protect small and/or flat items in addition to a writing pad, they have an internal capacity of only 1 inch and lack significant carrying space. These characteristics make them unsuitable to carry newspapers, books, and other objects that are normally carried in containers that are common to Heading 4202....
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This note was uploaded on 06/05/2011 for the course ACCT 323 taught by Professor Eubanks during the Spring '11 term at Athens University of Econ and Bus.
- Spring '11